PRIA, Government Policy, Made Personal

Summary

Points to other federal laws about how taxes are handled in bankruptcy and related cases. It lists where to find rules on figuring tax amounts (section 505 of title 11), which tax debts are not wiped out (section 523 of title 11), recognition of tax liens (sections 545 and 724 of title 11), and tax collection under repayment plans (section 1328 of title 11). It also refers to rules about joining the United States in state foreclosure (section 2410 of Title 28), lien priority in insolvency (section 3713(a) of title 31), interest on overpayment judgments (section 2411(a) of Title 28), Tax Court review (section 7482), and a ban on replevin suits for property taken under revenue laws (section 2463 of Title 28).

Title 26, §7437

Internal Revenue Code, Source: USLM XML via OLRC

(1)For determination of amount of any tax, additions to tax, etc., in title 11 cases, see section 505 of title 11 of the United States Code.

(2)For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

(3)For recognition of tax liens in cases under title 11 of the United States Code, see section 545 and 724 of such title 11.

(4)For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.

(5)For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see section 2410 of Title 28 of the United States Code.

(6)For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.

(7)For interest on judgments for overpayments, see section 2411(a) of Title 28 of the United States Code.

(8)For review of a Tax Court decision, see section 7482.

(9)For statute prohibiting suits to replevy property taken under revenue laws, see section 2463 of Title 28 of the United States Code.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1982—Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248. 1980—Par. (1). Pub. L. 96–589, § 6(d)(1), added par. (1). Former par. (1), which provided cross reference to former section 35 of title 11 for exclusion of tax liability from discharge in bankruptcy, was struck out. Par. (2). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (2). Former par. (2), which provided cross reference to former section 93 of title 11 for limit on amount allowed in bankruptcy proceedings on debts owing to the United States, was struck out. Par. (3). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (3). Former par. (3), which provided cross reference to former section 107 of title 11 for recognition of tax liens in proceedings under the Bankruptcy Act, was struck out. Par. (4). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (4). Former par. (4), which provided for cross reference to former section 1080 of title 11 for collection of taxes in connection with wage earners’ plans in bankruptcy courts, was struck out. 1976—Par. (1). Pub. L. 94–455, § 1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”. Par. (2). Pub. L. 94–455, § 1906(a)(45)(B), struck out “52 Stat. 867;” before “11 U.S.C. 93”. Par. (3). Pub. L. 94–455, § 1906(a)(45)(C), struck out “52 Stat. 876–877;” before “11 U.S.C. 107”. Par. (4). Pub. L. 94–455, § 1906(a)(45)(D), struck out “52 Stat. 938;” before “11 U.S.C. 1080”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

§7437 Cross References